Step 1: Do not even THINK of starting potty training (or "bathroom independence" if you are very uptight) until your child is wearing the largest diaper size manufactured for children. This will ensure bladder capacity is massive. (Waiting until child requires adult incontinence undergarments due to size is waiting too long.)
Step 2: Watch all of your child's friends graduate from the Toddler class until child is now only friends with much smaller, developmentally immature children. (It is okay, all part of the master plan. No shame.)
Step 3: When you start worrying that child will be wearing diapers in Kindergarten AND he starts to show more than a fleeting interest in the potty, get quickly to work.
Step 4: Select a nice, upcoming, sacrificial 3 day weekend to start potty training boot camp.
Step 5: Start playing up the excitement! Of big boy underwear! On Saturday! (of 3 day weekend full of fun for everyone else). When this fails to generate enthusiasm, float the alluring promise of getting to jump in the IKEA ball pit for the first time.
Step 6: Procure a large amount of candy. Dump in Treat Sack.
Step 7: Incentivize older siblings. When child goes in the potty, child gets to pick a piece of candy. If siblings assist child, they also get a piece of candy.
Step 8: On the first day of training camp, put boy in underwear and take him to the bathroom every 1.5-2 hours. After he does well all day, forget completely while friends are over and kids are running around outside. Change boy's now-soaked shorts. This will keep motivation to stay dry high for all involved parties. (Trust me. All part of master plan. Necessary evil.)
Step 9: On days 2-3, remind child less frequently to increase independence. Delegate bathroom trips to siblings who will now fight over who can take child to bathroom to earn more candy. THEY WILL GLADLY TAKE IT UPON THEMSELVES TO CLEAN CHILD'S BOTTOM AFTER NUMBER 2 WITHOUT BEING ASKED IN ORDER TO EARN CANDY. You may decide this is worth 2 pieces of candy.
Step 10: No accidents from Day 4 on. BEST POTTY TRAINING EVER!!!
*requires patience, nerves of steel, imperviousness to shame and peer pressure, and just a tiny bit of sloth